Circular No. 120/2011/tt-Btc: Guide No. 20/2011/nd-Cp Dated 23/3/2011 The Government Detailing And Guiding The Implementation Of Resolution No. 55/2010/qh12 On 24/11/2010 Of The National Assembly On The Mi

Original Language Title: Thông tư 120/2011/TT-BTC: Hướng dẫn Nghị định số 20/2011/NĐ-CP ngày 23/3/2011 của Chính phủ quy định chi tiết và hướng dẫn thi hành Nghị quyết số 55/2010/QH12 ngày 24/11/2010 của Quốc hội về việc mi

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Pursuant to the law on agricultural land use Tax year 1993;

Pursuant to the law of the land, 2003;

Pursuant to the law the tax management of 78/2006/QH11;

Pursuant resolution No. 55/2010/QH12 on 24/11/2010 of the National Assembly of the Socialist Republic of Vietnam XII about the long, key tax breaks on agricultural land uses;

Pursuant to Decree No. 20/2011/ND-CP dated 23/3/2011 the Government detailing and guiding the implementation of resolution No. 55/2010/QH12 on 24/11/2010 of Congress on tax reduction, exemption of agricultural land use;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance, the Ministry of finance instructed as follows: chapter I, TAX FREE CONTENT to USE AGRICULTURAL LAND article 1. The object to be tax free to use agricultural land use tax exemption subject to agricultural land made under the provisions of article 1 of Decree 20/2010/ND-CP, specifically: 1. agricultural land use tax free for the entire land area, agricultural research service, production testing; land in annual crops has at least one service in the year; the salt land area.

Land in annual crops has at least one service in the year including land planning, plans to plant at least one service in rice or land planning, planning to plant trees every year but the fact has grown at least a service of rice in the year.

2. agricultural land use tax free for the entire agricultural land by the State Affairs or recognized for poor households.

The identification of poor households is based on the standard of poverty issued by decision of the Prime Minister in each period.

For the period from 2011-2015 identifies poverty as specified in decision No. 9/2011/QD-TTg on January 30, 2011 of the Prime Standard on the near-poor households, poor households for the period 2011-2015 and revised texts, supplements (if any).

The case of the people's committees of provinces and cities under central have specified standard of poor households under the provisions of the law apply shall be based on local standard of poor households because of provincial people's committees, the central cities to identify poor households.

3. agricultural land use tax Exemption for agricultural land in the agricultural land allocation limit for the following objects: a) households, individual farmers are recognized or State land for agricultural production, including land was inherited, for donating, receiving transfer of land use rights.

Household, individual farmers include: those who have permanent residence in the locality; the main source of people living by agriculture, forestry, aquaculture, salt was the people's committees of communes, wards and towns (hereinafter referred to as the people's Social Committee) confirmed as permanent residence locally but not yet have permanent residence; these households, individuals previously active in the non-agricultural industries and have permanent residence in the locality now no job; officers, public officials, State officials, workers and the rest teams lost jewelry or quit due to rearrange production, reduce staffing allowances once or support a number of years of life the local resident; children of public servants, workers living locally to working age but are not yet employed.

b) households, individual Member Township is agricultural production cooperatives have received land stability of cooperatives, state farm, state forestry to agricultural production as defined by the law.

The delivery of lands of the cooperatives and state farm, state forestry to agricultural production made under the provisions of Decree No. 135/2005/ND-CP on 8/11/2005 of the Government and the guidance documents.

c) households, the individual is farming, forestry staff have received land stability of State farm, state forestry to agricultural production as defined by the law.

Parks, forestry Farm Park include: officers, workers, public employees are working for State farm, state forestry; households have people who are working for State farm, state forestry or retired, lost labor holiday, enjoy the mode of residence; households have direct needs for agriculture, forestry, aquaculture are residing in the area.

d) households, the individual agricultural production has the right to use agricultural land contributed his land to establish agricultural production cooperatives under the provisions of the law on cooperatives.

Article 2. Reduction of agricultural land use tax reduction of agricultural land use tax made under the provisions of article 2 of Decree No. 20/2010/ND-CP, specifically: 1.50% reduction of agricultural land use tax revenue records every year for an area of agricultural land exceeding traffic limit agricultural land but not too express limit land use for agricultural households families and individuals stipulated in paragraph 3 article 1 of Decree No. 20/2010/ND-CP.

With an area of agricultural land exceeding admitted limits the transfer of agricultural land use, they must submit 100% of agricultural land use tax.

2. for the agricultural land which the State assigned to economic organizations, political organizations, social-political organizations, social organizations, business units and other units are defined as follows: a) a 50% reduction of agricultural land use tax revenue records every year for agricultural land which the State assigned to the economic organization , political organization, social-political organizations, social organizations, business units and other units are directly using the land for agricultural production.

b) for an area of agricultural land be delivered to the State economic organizations, political organizations, social-political organizations, social organizations, business units and other units are managed but not directly use land to agricultural production which is delivered to the Organization other private contractor, under contract to agriculture, then make a withdrawal of land under the provisions of the law of the land. In time the State has not revoked the land then must submit 100% of agricultural land use tax.

3.50% reduction of agricultural land use tax revenue records every year for agricultural land which the State assigned to the people's armed units managed to use.

Chapter II LAND and LAND CLASS LIMIT of article 3. Agricultural land limits, limits to receive the transfer of agricultural land use 1. Quota allocated agricultural land made under the provisions of article 70 of the Land Law, article 69 of Decree 181/2004/ND-CP on 29/10/2004 by the Government on the implementation of the law of the land and the specific rates by the people's committees of provinces and cities under central rules applicable locally.

The case of the people's committees of provinces and cities under central has not issued specific levels of agricultural land allocation limits shall apply to the maximum extent the provisions of article 70 of law the land, 69 of Decree 181/2004/ND-CP on 29/10/2004 of the Government.

2. the receiving limit agricultural land use right transfer performed according to the provisions of article 71 of the Land Law, resolution No. 1126/2008/NQ-UBTVQH11 on 21/6/2007 of the Commission of the National Assembly and the specific rates by the people's committees of provinces and cities under central rules applicable locally.

The case of the people's committees of provinces and cities under central has not prescribed a specific level of quota received the transfer of agricultural land use to the maximum level shall apply to the provisions in resolution No. 1126/2008/NQ-UBTVQH11 on 21/6/2007 of the Commission of the National Assembly.

3. land agriculture production limit defined according to each type of land: 3.1. The case of taxpayers use farmland medium has an area of agricultural land planted with trees annually (not including land planted with rice) and a land area of crops, the limits of the land agricultural production as a base tax exemptions are calculated separately for each type of land annually soil type, planting perennials.

Example 1: A Household is households of farmers living in the Northern Plains has two types of agricultural production land includes: land is 6 ha (agricultural land delivery limit under the rules is 2 ha, recipient limit the transfer of agricultural land use under the provisions of 4 ha); Perennial crops land is 15 ha (Land Affairs prescribed limit of 10 hectares, the recipient limit to transfer the right to use agricultural land under the provisions of 20 ha).

Him A tax-exempt use of agricultural land as follows:-for land in annual crops: ▪ Be tax-free for area traffic limit in agricultural land is: 2 ha;

▪ 50% reduction for the area beyond the limits of agricultural land but not too get to limit the transfer of agricultural land use is 2 hectares (4 ha-2 ha = 2 ha).

▪ Must submit 100% of the agricultural tax to pay for the excess area receive the transfer of agricultural land use is 2 ha (6 acres-4 ha = 2 ha).

-For land crops: ▪ for the exemption in the area are: 10 limit ha ▪ 50% reduction of the payable tax collection records for the area beyond the limits of agricultural land but not exceed accepted the transfer of agricultural land use is 5 ha.

3.2. in the case of land in annual crops of taxpayers part of area planted at least a part year paddy area planting every other year, the limits of the land agricultural production to exemption, the tax reduction is calculated separately for the annual tree planting area.

Example 2: him B is the farmers living in the Northern Plains has a total land area of agricultural production planting trees every year is 3 hectares (agricultural land delivery limit under the rules is 2 ha), including part of the land to plant at least one service in the year is 0.5 ha , the annual tree planting area is 2.5 ha.


Mr. B tax-exempt use of agricultural land for rice cultivation area 0.5 ha; tax-exempt use of agricultural land for tree planting area every other year in the quota is 2 ha; 50% reduction of the tax revenue record for an area beyond the limits of other annual crops land is 0.5 ha.

3.3. in case of taxpayers registered permanent residence in a town, but has a land area of agricultural production in the town (including in the district in a province) in an exemption from the tax reduction, the use of agricultural land, the land limits agricultural production according to each type of soil as a base tax exemptions are calculated separately for the total area of each type of land in the area different Township.

Article 4. Land tax class land tax Class to use farmland is stability for 10 years, starting from January 1, 2011 to December 31, 2020, on the basis of land class was defined and implemented in the period from 2003 to the end of 2010.

The local case has been the Prime Minister for approval adjusted tax land use class agricultural land from 2011 then follow provisions stable until the end of 2020.

Chapter III IMPLEMENTATION article 5. The authority and procedures for exemption remission authority to identify and order issued exemption, remission of agricultural land use is made according to the provisions of the law on tax administration, namely: 1. The tax authorities identify and free decision, reduced for agricultural land use tax : Director of tax exemption, reduction for taxpayers due IRS tax management directly.

Bureau Bureau Chief of tax exemption, reduction for taxpayers by the Tax Bureau directly.

2. The order of implementation of tax reduction, exemption: exemption lists base, reducing the tax due to people's Social Committee submitted, accompanied by the records of the taxpayer and the evidence object free of tax of the taxpayer, the tax identification number of the tax exemption, reduction of individual taxpayers.

With respect to the taxpayer by the tax office directly tax management (including the management of taxation case but authorisation for tax Bureau), the Tax Bureau set up private lists and tax exemption, reduction of individual taxpayers to submit and review tax Department issued free of reduction for taxpayers.

With respect to the taxpayer by the tax Bureau of tax collection management, Director of the tax Bureau issued the decision free of tax reduction, accompanied by a list of taxpayers are exempt from reduction of each commune.

The base list of tax reduction, exemption of agricultural land use tax authority decision, the people's Committee of social tax notice be waived, reduced to individual taxpayers have been browsing and listed in a convenient place so that taxpayers know.

For cases that are tax-exempt as defined in clause 1 article 1 of Decree 20/2010/ND-CP, the tax authorities issued the decision to tax free for many years, consistent with the time limit for tax exemption of specific cases prescribed by the law.

3. The tax Bureau submitted the report about the exemption, reduction of taxes made in 2011 for the tax, the city to track and test. Annually, if adjusted for tax exempt numbers and objects, reduce the Bureau sent additional reports for tax, the city. The report posted on the tax, the city within 15 days of the decision, falling.

The tax Department, the central cities of situation, farmland use tax reduction of locally and send reports on the total taxation before 31/12/2011. Annually, if the tax base is adjusted to alter the number of agricultural land use tax exemption, reduction in the tax Bureau of the city, the province, central cities and send additional report of the General Department of Taxation before December 31 of the year.

Article 6. Implementation 1. Establishment of annual tax book: Windows Base agricultural land use tax year 2010 and love love the fact the local tax Bureau, in coordination with the social people's Committee defining the object to be tax free, tax reduction, the object must submit 100% of agricultural land use tax from 2011 onwards in order to establish the following tax book : 1.1. Set the original tax book for tracking objects using agricultural land: the original tax was created to express the entire land area of agriculture organizations, households, individuals, including: General land organization's agriculture, households and individuals; an area of farmland in an exemption provided for in article 1 of Decree 20/2010/ND-CP; an area of agricultural land was diminish agricultural land use tax defined in article 2 of Decree No. 20/2010/ND-CP; land beyond the accepted limits of agricultural land use right transfer tax to be paid 100% of the agricultural land used and the case of agricultural land use tax 100% other.

After the original tax Book finishing, move the area to be reduced of 50% tax (to be paid on agricultural land use tax of 50% tax collection record) and most of the area is agricultural land use tax 100% tax book to track currency specified in point 1.2 below to manage tax collection.

The object to be tax free only to establish review procedures records tax-exempt use of agricultural land for many years.

Taxpayers have established review procedures records tax-exempt use of agricultural land and was named in the original tax exemption tax book from 2010, are now subject to tax exemption under Decree No. 20/2010/ND-CP shall not enumerate and review tax records, tax authorities made as from the window tax in 2010 to the 2011 tax book.

In case if there is a change in the tax base, the taxpayers have to make statements and submit to the social people's Committee to adjust the window tax.

The object in an exemption under the tax base of the original book to track the object to be tax free to the tax year 2011 tax year from 2020.

1.2. Establishment of the shared object to track the tax payable at 50% and 100% tax payable object using agricultural land every year (called as tax collectors).

As tax base, tax authorities made track currency lodging and considering tax breaks every year according to the current rules.

As the tax collector was created once (extract transfer out from the Window tax). In case if there is a change in the tax base, the taxpayer must make declarations and filing Declaration for social people's Committee to adjust the window tax.

The tax on agricultural land use and process created the shared object for tax payable tax on agricultural land use follow the instructions in circular No. 89-TC, TCT on 9/11/1993 of the Ministry of Finance shall guide the implementation of Decree No. 74/CP dated 25/10/1993 of the Government detailing the implementation of the law on agricultural land use tax.

2. for household, personal is agricultural, forestry, field OPERATIVES received land Park Township stable stock of farm, forestry: the case of being free of tax reduction under resolution 15/2003/QH11 on 17/6/2003 of the National Assembly shall follow the provisions in clause 1 6 of this circular.

The case has not been exempt from tax under resolution 15/2003/QH11, now part of long objects, agricultural land use tax under resolution 55/2010/QH12 and Decree 20/2010/ND-CP, then do the following: the tax Bureau in collaboration with the agricultural tax declarations markets using agricultural land for households to receive securities; check the collate attribute declarations with the stock trading tax on land, land tax and class use agricultural land record annual income of individual households and put in the window of the original tax base, tax reduction exemption review directly to each of the households pay tax.

3. for households, individuals donate their land to establish agricultural production cooperatives, tax authorities based on the land use right certificates for agricultural production of individual households, the case has not yet been granted land use right certificate shall be based on the Declaration of individual households joining the cooperative confirmation of people's committees to township level set the shared original tax according to the provisions in clause 1 of this article.

4. for individual households, has a land area of agricultural production in different communes as follows: tax exemption order use of agricultural land in the commune where the households of agricultural production do not have permanent residence before; Then consider the tax exemption for the agricultural land area in the commune where households pay tax have permanent residence, namely: Households have land for agriculture in the various social responsibility Declaration on the declaration attached to this circular of the people's Committee of social level where land agricultural production on land , land tax, tax class has been long, steady.

Based on this confirmation, where the township-level people's committees have permanent residence plus the entire area to identify land for agricultural production in the tax exemption limit and the land beyond the limits allocated agricultural land but not too get to limit the transfer of agricultural land use is agricultural land use tax , the land beyond the accepted limits of agricultural land use rights transfer must submit 100% of the agricultural tax, confirming the object and the area was free of specific reduction of individual households then notified in writing to the District Tax Bureau to implement the exemption, tax breaks on agricultural land use and inform the social people's Committee where households have the land for agricultural production to follow track management.

The case of agricultural land of households have in other local registered permanent residence place, but households did not declare and does not have confirmation of the people's Committee of social level where households have the land for agricultural production and send people Committee granted the commune where the permanent residence shall not be tax exempt, consider the use of agricultural land , which only consider the tax breaks on agricultural land use for the area cannot exceed accepted the transfer of agricultural land use, the land beyond the accepted limits of agricultural land use rights transfer must submit 100% of the agricultural tax.


Example 3: You are A farmer with two acres of land in annual crops in H, the B where He has permanent residence in the Southeast (land agriculture production limit of annual crops is regulated is 3 ha, the receiving limit the transfer of agricultural land use is 20 ha). In town K where he does not have A permanent residence has a land area of annual crops is 4 hectares and has committees dânxã K; record tax revenue averaged over the entire area is 500 kg/ha.

Based on the confirmation of the people's Committee of the commune K about the land of his agricultural production A is 4 ha. H Town Committee determine the total area of agricultural land planted with fruit trees of his annual A is 6 hectares. As a rule A are exempt, the tax reduction as follows: he is A tax-exempt use of agricultural land for 3 acres of land in the limits in K, and 3 acres of land beyond the limits (1 ha in town K and 2 ha in H) 50% reduction of the payable tax collection record. H Town Committee where he had A permanent residence notified in writing to the people's Committee of the commune K know to do tax free use of his agricultural land in town K is 3 hectares, the longer 1 ha was reduced 50% of agricultural land use tax annual income records at the same time inform the tax Bureau in the district has a K to the track, said Township Manager.

The case of Mr. A does not declare and does not have confirmation of the people's Committee of the commune K he A tax exemption only used 2 hectares of agricultural land in the Township H, left 4 hectares in the commune of K is only 50% of the tax collectible records.

5. for agricultural land use tax amount temporarily collection 2011, last year to make payment according to window tax was established under the provisions.

6. The Declaration deadline, tax notices and tax, tax, tax refund offset, for tax violations sanctions made under the provisions of the law on tax administration and documents guiding the implementation of the law on tax administration.

7. The object is exempt, reduce agricultural land use tax not stipulated in resolution No. 55/2010/QH12 and Decree No. 20/2010/ND-CP, but are regulated in the law on agricultural land use tax year 1993 and documents guiding the implementation of agricultural land use tax Act 1993 shall carry as long , falling under the provisions of the text.

8. The Foundation of agricultural land use on the public purpose of the communes, wards and towns to give households, individuals hired in the taxable object does not use agricultural land under the agricultural land use tax laws and the documents guiding the implementation, not subject to exemption the tax reduction, the use of agricultural land under the provisions of Decree No. 20/2010/ND-CP and the guidance in this circular.

9. in the case of taxpayers enjoy both exemption from tax reduction to use agricultural land under the provisions of resolution No. 55/2010/QH12, Decree No. 20/2010/ND-CP and regulation of agricultural land use tax act shall be entitled to exemption level, agricultural land use tax.

Article 7. Effective enforcement of this circular effect since 01/10/2011. The reviews, decided to use tax exemption of agricultural land under the provisions of this circular was made from the tax year 2011 to the end of the tax year of 2020.

The Declaration form No. 01/SDNN, SDNN, sample 2, sample 3, sample tax submitter notification and SDNN 05/SDNN attached to this circular replaces the template declarations and notifications of agricultural land use tax was attached to the circular No. 28/2011/TT-BTC on 28/2/2011 the Ministry of Finance shall guide the implementation of Decree No. 88/2007/ND-CP dated 25/5/2007 and no. 106/2010/ND-CP dated 28/10/2010 of the Government.

In the implementation process if any obstacles, suggest the Organization, timely reflection about personal finance to research, resolve./.